CARAMELLA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CARAMELLA
Largest movements
- Tangible fixed assets -€16,008
down €16,008 (-9.1%), from €176,241 to €160,234
of which Land and buildings: -€17,677
- Cash +€6,638
up €6,638 (+80.1%), from €8,283 to €14,920
mainly Net result for the year (+€25,601) and Depreciation (+€18,573)
- Debts after one year -€14,910
down €14,910 (-10.4%), from €143,565 to €128,655
of which Financial debts: -€14,582
- Tax, wage and social debts +€2,915
up €2,915 (+97.2%), from €3,000 to €5,915
- Other debts +€2,024
up €2,024 (+11.5%), from €17,536 to €19,561
- Gross operating margin +€15,384
up €15,384 (+32.8%), from €46,967 to €62,351
- Taxes +€4,816
up €4,816 (+140%), from €3,444 to €8,260
- Depreciation -€1,655
down €1,655 (-8.2%), from €20,227 to €18,573
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,131 | €189,639 | -€10,492 | -5.2% |
| Fixed assets | 21/28 | €176,241 | €160,234 | -€16,008 | -9.1% |
| Tangible fixed assets | 22/27 | €176,241 | €160,234 | -€16,008 | -9.1% |
| Land and buildings | 22 | €175,678 | €158,000 | -€17,677 | -10.1% |
| Furniture and vehicles | 24 | €564 | €2,233 | +€1,670 | +296% |
| Current assets | 29/58 | €23,890 | €29,405 | +€5,516 | +23.1% |
| Stocks and contracts in progress | 3 | €12,162 | €12,488 | +€326 | +2.7% |
| Stocks | 30/36 | €12,162 | €12,488 | +€326 | +2.7% |
| Amounts receivable within one year | 40/41 | €1,364 | €343 | -€1,021 | -74.9% |
| Trade receivables | 40 | - | €343 | +€343 | |
| Other amounts receivable | 41 | €1,364 | - | -€1,364 | |
| Cash at bank and in hand | 54/58 | €8,283 | €14,920 | +€6,638 | +80.1% |
| Deferred charges and accrued income | 490/1 | €2,081 | €1,654 | -€427 | -20.5% |
| Total equity and liabilities | 10/49 | €200,131 | €189,639 | -€10,492 | -5.2% |
| Equity | 10/15 | €19,214 | €19,214 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €614 | €614 | = | 0.0% |
| Amounts payable | 17/49 | €180,917 | €170,425 | -€10,492 | -5.8% |
| Amounts payable after more than one year | 17 | €143,565 | €128,655 | -€14,910 | -10.4% |
| Financial debts | 170/4 | €143,236 | €128,655 | -€14,582 | -10.2% |
| Advances received on contracts in progress | 176 | €329 | - | -€329 | |
| Amounts payable within one year | 42/48 | €37,352 | €41,770 | +€4,418 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €15,008 | €14,613 | -€394 | -2.6% |
| Trade debts | 44 | €1,808 | €1,681 | -€127 | -7.0% |
| Suppliers | 440/4 | €1,808 | €1,681 | -€127 | -7.0% |
| Taxes, remuneration and social security | 45 | €3,000 | €5,915 | +€2,915 | +97.2% |
| Taxes | 450/3 | €3,000 | €5,915 | +€2,915 | +97.2% |
| Other amounts payable | 47/48 | €17,536 | €19,561 | +€2,024 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,227 | €18,573 | -€1,655 | -8.2% |
| Other operating charges | 640/8 | €2,034 | €1,880 | -€154 | -7.6% |
| Gross operating margin | 9900 | €46,967 | €62,351 | +€15,384 | +32.8% |
| Operating profit (loss) | 9901 | €24,705 | €41,898 | +€17,193 | +69.6% |
| Financial income | 75/76B | €19 | €16 | -€3 | -15.9% |
| Recurring financial income | 75 | €19 | €16 | -€3 | -15.9% |
| Financial charges | 65/66B | €8,667 | €8,053 | -€613 | -7.1% |
| Recurring financial charges | 65 | €8,667 | €8,053 | -€613 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €16,058 | €33,861 | +€17,803 | +111% |
| Income taxes | 67/77 | €3,444 | €8,260 | +€4,816 | +140% |
| Profit (loss) for the period | 9904 | €12,614 | €25,601 | +€12,987 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €12,614 | €25,601 | +€12,987 | +103% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.